Towne-Oller & Associates, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
— Mikoll, J.
Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of respondent which partially sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.
Petitioner is a New York corporation in the business of preparing reports for its customers who are manufacturers of health and beauty aid products. Its customers number 75 to 80 establishments. The service sold to the customers identifies distribution problems for their products. Petitioner also prepares…
2Cases cited7 opinions
- Grace v. New York State Tax CommissionNew York Court of Appeals · 1975
- New York Life Insurance v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Mobil Oil Corp. v. Finance AdministratorNew York Court of Appeals · 1983
- Young v. BragaliniNew York Court of Appeals · 1958
- Metropolitan Life Insurance v. State Tax CommissionNew York Court of Appeals · 1981
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Rich Products Corp. v. ChuAppellate Division of the Supreme Court of the State of New York · 1987
- Westwood Pharmaceuticals, Inc. v. ChuAppellate Division of the Supreme Court of the State of New York · 1990
- ADP Automotive Claims Services, Inc. v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1993
- Linen World, Inc. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
- Matter of Wegmans Food Mkts., Inc. v. Tax Appeals Trib. of The State of New YorkAppellate Division of the Supreme Court of the State of New York · 2017
3 more not listed; retrieve them via the Exa API.